Step 1: Recall the conditions at resonance.
For a series LCR circuit at resonance,
\[
X_L=X_C.
\]
Hence, the net reactance becomes zero.
Therefore,
\[
Z=R,
\]
which is the minimum possible impedance.
Step 2: State the important properties at resonance.
At resonance,
\[
\boxed{\text{Power factor}=1,}
\]
since voltage and current are in phase.
Also,
\[
\boxed{\text{Power dissipation is maximum}}
\]
because the current is maximum.
Further,
\[
\boxed{\text{Impedance is minimum}.}
\]
Step 3: Identify the incorrect statement.
The voltage across the resistor is always in phase with the current.
At resonance, the source voltage is also in phase with the current.
Hence,
\[
\boxed{\text{The phase angle between the resistor voltage and the source voltage is }0^\circ,}
\]
not
\[
90^\circ.
\]
Therefore, the statement
\[
\boxed{\text{``The phase angle between voltages across resistor and source is }90^\circ\text{''}}
\]
is incorrect.
Hence, the correct option is \(\boxed{(B)}\).